Public comments on new draft elements of the OECD International VAT/GST Guidelines are published

The OECD has now published the comments received, which can be downloaded by clicking on the links below. The OECD is grateful to the commentators for their input. Working Party No. 9 of the Committee on Fiscal Affairs will use the main findings to inform its work on the development of the OECD International VAT/GST Guidelines.